Garden centre: valuation examples
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The total site extended to 3.3 hectares (8.2 acres) and was divided into four areas – garden centre, yard, open land and dwelling.
The infrastructure and buildings had been allowed to deteriorate and were quite substantial.
2016
2017
2018
A&E
Turnover
£957,000
£964,000
£923,000
Gross margin %
51.02%
49.6%
48.0%
Running costs
Wages and NI
£215,000
£218,000
£213,000
Occupational costs
£54,000
£40,000
£61,000
Marketing
£29,000
£30,000
£25,000
Repairs and renewals
£21,000
£21,000
£12,220
General expenses
£64,000
£72,000
£64,000
Total costs
£383,000
£381,000
£390,000
Operating profit
£107,000
£97,000
£66,000
Operating profit (%)
11.2%
10.1%
7.2%
Valuation
Garden centre asset
Turnover
£925,000
Rental value...
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